Pengawasan dan Pengendalian Bank Syariah di Indonesia: Peran OJK, Dewan Pengawas Syariah, dan Sistem Intern

Authors

  • Arif Rahman Syariah dan Ekonomi Islam, Universitas Islam Negeri Sultan Syarif Kasim Riau, Indonesia
  • Nurnasrina Nurnasrina Syariah dan Ekonomi Islam, Universitas Islam Negeri Sultan Syarif Kasim Riau, Indonesia
  • Nurul Huda Syariah dan Ekonomi Islam, Universitas Islam Negeri Sultan Syarif Kasim Riau, Indonesia
  • Nola Fibriyani Bte Salman Syariah dan Ekonomi Islam, Universitas Islam Negeri Sultan Syarif Kasim Riau, Indonesia

Keywords:

Pengawasan, Pengendalian Internal, Bank Syariah, OJK, Dewan Pengawas Syariah, Audit Syariah, Regtech

Abstract

Pengawasan dan pengendalian bank syariah merupakan aspek kunci yang menunjang stabilitas dan keberlanjutan operasional lembaga keuangan berbasis syariah di Indonesia. Artikel ini membahas peran Otoritas Jasa Keuangan (OJK), Dewan Pengawas Syariah (DPS), serta sistem pengendalian internal dalam memastikan kepatuhan terhadap prinsip syariah dan regulasi. Melalui kajian literatur dan analisis regulasi terbaru, penelitian ini menekankan pentingnya mekanisme pengawasan eksternal dan internal disebutkan, termasuk audit syariah dan implementasi teknologi finansial dalam konteks pengawasan, dalam mengatasi berbagai tantangan operasional dan meningkatkan kepercayaan publik. Hasil penelitian menegaskan bahwa keberhasilan sistem pengawasan terintegrasi dengan penerapan teknologi pengawasan (regtech) berkontribusi terhadap stabilitas sistem keuangan syariah dan perkembangan perekonomian nasional berbasis syariah.

Downloads

Published

07-06-2025

How to Cite

Rahman, A., Nurnasrina, N., Huda, N., & Salman, N. F. B. (2025). Pengawasan dan Pengendalian Bank Syariah di Indonesia: Peran OJK, Dewan Pengawas Syariah, dan Sistem Intern. Jurnal Pendidikan Tambusai, 9(2), 15201–15206. Retrieved from https://jptam.org/index.php/jptam/article/view/27897

Issue

Vol. 9 No. 2 (2025): Agustus

Section

Articles of Research

Citation Check

License

Copyright (c) 2025 Arif Rahman

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).